Luke 5:27

The next day Jesus and the six went to call upon Matthew, the customs collector. Matthew was awaiting them, having balanced his books and made ready to turn the affairs of his office over to his brother. As they approached the toll house, Andrew stepped forward with Jesus, who, looking into Matthew’s face, said, “Follow me.” And he arose and went to his house with Jesus and the apostles.

1. Matthew Levi, the customs collector of Capernaum, who had his office just to the east of the city, near the borders of Batanea. He was selected by Andrew.

“Levi, I know much about your anxieties, sacrifices, and labors to keep the treasury replenished which your brethren do not know, and I am rejoiced that, though he who carried the bag is absent, the publican ambassador is here at my farewell gathering with the messengers of the kingdom. I pray that you may discern the meaning of my teaching with the eyes of the spirit. And when the new teacher comes into your heart, follow on as he will lead you and let your brethren see — even all the world — what the Father can do for a hated tax-gatherer who dared to follow the Son of Man and to believe the gospel of the kingdom. Even from the first, Levi, I loved you as I did these other Galileans. Knowing then so well that neither the Father nor the Son has respect of persons, see to it that you make no such distinctions among those who become believers in the gospel through your ministry. And so, Matthew, dedicate your whole future life service to showing all men that God is no respecter of persons; that, in the sight of God and in the fellowship of the kingdom, all men are equal, all believers are the sons of God.”

The great and useful life of Matthew, the business man and customs collector of Capernaum, has been the means of leading thousands upon thousands of other business men, public officials, and politicians, down through the subsequent ages, also to hear that engaging voice of the Master saying, “Follow me.” Matthew really was a shrewd politician, but he was intensely loyal to Jesus and supremely devoted to the task of seeing that the messengers of the coming kingdom were adequately financed.

When the Master’s procession entered Jericho, it was nearing sundown, and he was minded to abide there for the night. As Jesus passed by the customs house, Zaccheus the chief publican, or tax collector, happened to be present, and he much desired to see Jesus. This chief publican was very rich and had heard much about this prophet of Galilee. He had resolved that he would see what sort of a man Jesus was the next time he chanced to visit Jericho; accordingly, Zaccheus sought to press through the crowd, but it was too great, and being short of stature, he could not see over their heads. And so the chief publican followed on with the crowd until they came near the center of the city and not far from where he lived. When he saw that he would be unable to penetrate the crowd, and thinking that Jesus might be going right on through the city without stopping, he ran on ahead and climbed up into a sycamore tree whose spreading branches overhung the roadway. He knew that in this way he could obtain a good view of the Master as he passed by. And he was not disappointed, for, as Jesus passed by, he stopped and, looking up at Zaccheus, said: “Make haste, Zaccheus, and come down, for tonight I must abide at your house.” And when Zaccheus heard these astonishing words, he almost fell out of the tree in his haste to get down, and going up to Jesus, he expressed great joy that the Master should be willing to stop at his house.

Levi’s strong point was his wholehearted devotion to the cause. That he, a publican, had been taken in by Jesus and his apostles was the cause for overwhelming gratitude on the part of the former revenue collector. However, it required some little time for the rest of the apostles, especially Simon Zelotes and Judas Iscariot, to become reconciled to the publican’s presence in their midst. Matthew’s weakness was his shortsighted and materialistic viewpoint of life. But in all these matters he made great progress as the months went by. He, of course, had to be absent from many of the most precious seasons of instruction as it was his duty to keep the treasury replenished.

After a noontide luncheon at Matthew’s house they all went with Peter to call upon Simon the Zealot, whom they found at his old place of business, which was now being conducted by his nephew. When Peter led Jesus up to Simon, the Master greeted the fiery patriot and only said, “Follow me.”

Then spoke Matthew: “But, Master, who will send us, and how shall we know where to go? Will Andrew show us the way?” And Jesus answered: “No, Levi, Andrew will no longer direct you in the proclamation of the gospel. He will, indeed, continue as your friend and counselor until that day whereon the new teacher comes, and then shall the Spirit of Truth lead each of you abroad to labor for the extension of the kingdom. Many changes have come over you since that day at the customhouse when you first set out to follow me; but many more must come before you will be able to see the vision of a brotherhood in which gentile sits alongside Jew in fraternal association. But go on with your urge to win your Jewish brethren until you are fully satisfied and then turn with power to the gentiles. One thing you may be certain of, Levi: You have won the confidence and affection of your brethren; they all love you.” (And all ten of them signified their acquiescence in the Master’s words.)

They all returned to Matthew’s home, where they talked much about politics and religion until the hour of the evening meal. The Levi family had long been engaged in business and tax gathering; therefore many of the guests bidden to this banquet by Matthew would have been denominated “publicans and sinners” by the Pharisees.

And then, speaking to Matthew, the Master asked, “Matthew, do you have it in your heart to obey me?” Matthew answered, “Yes, Lord, I am fully dedicated to doing your will.” Then said the Master: “Matthew, if you would obey me, go forth to teach all peoples this gospel of the kingdom. No longer will you serve your brethren the material things of life; henceforth you are also to proclaim the good news of spiritual salvation. From now on have an eye single only to obeying your commission to preach this gospel of the Father’s kingdom. As I have done the Father’s will on earth, so shall you fulfill the divine commission. Remember, both Jew and gentile are your brethren. Fear no man when you proclaim the saving truths of the gospel of the kingdom of heaven. And where I go, you shall presently come.”